The articles in this publication are dominated by finance and accounting articles such as sustainability transformation, assessing certified public accountants as a career choice, implementation of micro business credit financing in developing micro businesses, analysis of profitability ratio to profit changes, the effect of liquidity and profitability on financial difficulties, examining the effect of mergers on stock performance, and the impact of institutional ownership. The field of marketing discusses the influence of sales promotion, positive emotions, and hedonic shopping on impulse buying, the influence of sales promotion, trust, and the use of K-pop idol brand ambassadors on consumer buying interest, the impact of lifestyle, art collection, and hedonic living on visit intention, visit decision and revisit intention, and the role of using mobile banking in ease of transaction. Meanwhile, human resources research addresses the impact of changes in individual behavior, personality traits, work motivation, leadership, work discipline, and career growth on employee performance and the effect of working safety and working comfort in achieving the working targets. SME research examines the development strategy of shallot farming and the potential of traditional markets to increase traders' income